Mind map
Conceptual Framework for Financial Reporting 2010
Mind map: Conceptual Framework for Financial Reporting 2010
Map content
Conceptual Framework for Financial Reporting 2010
Introduction
- Purpose and status
- Scope
Chapters
- The objective of general purpose financial reporting
- The reporting entity
- to be added
- Qualitative characteristics of useful financial information
- The Framework (1989)
- Underlying assumption
- The elements of financial statements
- Recognition of the elements of financial statements
- Measurement of the elements of financial statements
- Concepts of capital and capital maintenance